Public Administration in Ancient India c13.6

c13.6

One of the most important of the Government departments was that of Accounts. It was under a Superintendent who appointed a number of capable accountants (gāṇanika), sub-accountants (saṅkhyāyaka), totalisers (nīvī-grāhaka) and coin-examiners (rūpa-darśaka) to carry on the work. It was the duty of the Superintendent to keep the account-books in proper order, and to see to it that no part of the State finances was misappropriated or misapplied. He received accounts from the officials of all departments and had them properly audited.¹